Tripura Issues Circular No. 09/2018 for GST Clarifications on SEZ and ITC Refunds for Job Workers.

The Government of Tripura, through the Office of the Chief Commissioner of State Tax, issued Circular No. 09/2018 on June 15, 2018, addressing clarifications on certain GST issues. This circular instructs relevant tax officials to adhere to the guidelines provided in Circular No. 48/22/2018-GST, dated June 14, 2018, by the Central Board of Indirect Taxes & Customs, GST Policy Wing. The clarifications pertain to Special Economic Zones (SEZ) and the refund of unutilized Input Tax Credit (ITC) for job workers, aiming to ensure uniform implementation of the Tripura State Goods and Services Tax Act, 2017.